Law:

Section:

CASES REFERRED TO Graham v. Green [1925] 2 KB 37 and Down v. Compston [1937] 2 All. ER 475 Mrs. Hilda Wilson for the Taxpayer Patrick Medd for the Crown JUDGMENT Pennycuick, J.-I have before me an appeal by Mr. William Wyatt Burdge from a decision of the general commissioners whereby they affirmed an assessment to income tax upon the taxpayer for the year 1966-67 in the sum of £2,054 less capital allowances. The assessment was made under Case I of Schedule D in respect of the profit of the trade of a club proprietor carried on by the taxpayer at certain premises known as "The Spinning Wheel," Potley, Corsham. Shortly, the issue is this. The taxpayer contended and contends that £1,410 18s. of the profit assessed represents personal winnings by him at cards at the club, and he says that on that basis the sum of £1,410 18s. ought not to have been brought into the receipts of the club. 2. It will be convenient to read at once the statement of facts as found by the commissioners : "(a) During 1965 'The Spinning Wheel' was a club and registered as such, providing the usual club facilities including a bar, dancing, cabaret, fruit machines, a card room for gambling and roulette. The roulette had been discontinued in 1966. (b) Any club members or their guests could use the card room, which forms part of the club premises ; a fee (now discontinued) was charged to members and guests for admission to the card room and these fees totalled £350 in 1965. (c) Shortly after the club was opened in 1964, the taxpayer discovered that he was invariably successful at a card game known as Three-Card Brag. During 1965 this was the only game played in the card room. (d) The taxpayer played Three-Card Brag regularly with members in the card room when he was not superintending other club activities. He usually started playing at about 11 p.m. and went on until 4 a.m. or 5 a.m. He was not prepared to lose but had to make a profit because the profits from the other club activities only just covered the overheads. (e) Either the taxpayer or his wife or occasionally his daughter always sat in as a member of a 'school' whenever cards were played; the taxpayer or a member of his family always…

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